The Effect of Sustainability Report Disclosure on Financial Performance

Linda Agustina, Kuat Waluyo Jati, Dhini Suryandari

2018

Abstract

The purpose of this study was to analyse the effect of sustainability report disclosures on financial performance. Sustainability report disclosures can be seen from economic performance, environmental performance and social performance in accordance with the Global Reporting Initiative (GRI) index. The population of this study are all companies that were nominated for the Sustainability Reporting Award (SRA) in 2013-2016 as much as 69 companies. The sample was obtained by 13 companies using purposive sampling technique, so that the numbers of analysis units were 39. Data are collected by documentation techniques, by downloading the annual report and sustainability reporting through the company's website, IDX and the National Centre for Sustainability Reporting (NCSR). The data analysis used in this study is descriptive statistical analysis and multiple regression analysis. The results of this study show partially that social performance disclosure variables affect financial performance, while the disclosure of economic performance and social performance is not able to influence. Simultaneously, sustainability report disclosures affect financial performance. Future research is expected to use a wider sample, not limited to companies listed on the IDX. It is hoped that in the future more companies will make and issue sustainability report.

Paper Citation

in Harvard Style

Agustina L., Jati K. and Suryandari D. (2018). The Effect of Sustainability Report Disclosure on Financial Performance.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1050-1055. DOI: 10.5220/0009502610501055

in Bibtex Style

@conference{unicees18,
author={Linda Agustina and Kuat Waluyo Jati and Dhini Suryandari},
title={The Effect of Sustainability Report Disclosure on Financial Performance},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1050-1055},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009502610501055},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - The Effect of Sustainability Report Disclosure on Financial Performance
SN - 978-989-758-432-9
AU - Agustina L.
AU - Jati K.
AU - Suryandari D.
PY - 2018
SP - 1050
EP - 1055
DO - 10.5220/0009502610501055